On 31st January 2022, the Climate Disclosure Standards Board (CDSB) was consolidated into the IFRS Foundation to support the work of the newly established International Sustainability Standards Board (ISSB). While this site and its resources remain relevant for preparers looking to improve sustainability disclosure until such time as the ISSB issues its IFRS Sustainability Disclosure Standards on such topics, no further work or guidance will be produced or published by CDSB. For further information please visit the IFRS website.

Join a briefing on the CDSB Framework consultation

Find find out about the key aspects of the consultation draft of the expanded CDSB Framework and how to respond.

The report 'Natural Capital at Risk – the top 100 externalities of business’ by Trucost and commissioned by the Natural Capital Coalition shows that environmental externality costs can be broken down into greenhouse gas emissions 38%, water 25% and land use 24%, of which 16% is directly related to forests risk commodities.

CDSB’s expanded Framework, out for consultation is expanding beyond climate change to include more information on natural capital, namely forest risk commodities and water. The Framework is designed to help organizations prepare and present environmental information in mainstream reports for the benefit of investors.

Information prepared in accordance with the CDSB Framework is designed to allow investors to assess the relationship between specific environmental matters and the organization’s strategy, performance and prospects. Through the provision of robust environmental information, CDSB hopes to encourage analysis and decision-making by investors that recognizes the dependence of economic and financial stability on a stable and healthy environment.

Join CDSB Technical Manager Jarlath Molloy to find out more about the consultation draft of the CDSB Reporting Framework.


Introduction to CDSB – Patrick Crawford, Corporate Engagement, CDSB

CDSB Framework consultation draft – Dr Jarlath Molloy, Technical Manager, CDSB

How to respond: the consultation process – Michael Zimonyi, Project Officer, CDSB


Wednesday, 19 March 2014

Asia/Pacific: 14:00 Beijing, Singapore | 15:00 Tokyo | 19 March 2014 17:00 Sydney – Register

Europe/Africa: 14:00 London | 15:00 Amsterdam, Berlin, Paris, Rome | 16:00 Helsinki, Cape Town – Register

Americas: 11:00 San Francisco | 12:00 Mexico City | 14:00 New York | 15:00 Brasilia – Register